Title: THE EFFECT OF APPLICATION OF ACCOUNTING INFORMATION
SYSTEMS AND COMPETENCY OF EMPLOYEES ON THE QUALITY OF
FINANCIAL STATEMENTS (SURVEY IN THE TANGERANG DISTRICT
Endraria Lecturer at the Faculty of Economics and Business, University of Muhammadiyah
Tangerang, Cikokol Tangerang City Pioneer Independence Road I Banten Province Indonesia
MLA 8 Endraria. "THE EFFECT OF APPLICATION OF ACCOUNTING INFORMATION SYSTEMS AND COMPETENCY OF EMPLOYEES ON THE QUALITY OF FINANCIAL STATEMENTS (SURVEY IN THE TANGERANG DISTRICT GOVERNMENT, BANTEN)." Int. j. of Social Science and Economic Research, vol. 4, no. 5, May 2019, pp. 3930-3945, ijsser.org/more2019.php?id=300. Accessed May 2019.
APA Endraria. (2019, May). THE EFFECT OF APPLICATION OF ACCOUNTING INFORMATION SYSTEMS AND COMPETENCY OF EMPLOYEES ON THE QUALITY OF FINANCIAL STATEMENTS (SURVEY IN THE TANGERANG DISTRICT GOVERNMENT, BANTEN). Int. j. of Social Science and Economic Research, 4(5), 3930-3945. Retrieved from ijsser.org/more2019.php?id=300
Chicago Endraria. "THE EFFECT OF APPLICATION OF ACCOUNTING INFORMATION SYSTEMS AND COMPETENCY OF EMPLOYEES ON THE QUALITY OF FINANCIAL STATEMENTS (SURVEY IN THE TANGERANG DISTRICT GOVERNMENT, BANTEN)." Int. j. of Social Science and Economic Research 4, no. 5 (May 2019), 3930-3945. Accessed May, 2019. ijsser.org/more2019.php?id=300.
References . A.A Anwar Mangkunegara (2005). Management of the Company's Human Resources. Bandung: PT Remaja Rosdakarya
. Emilda Ihsanti. 2014. Effect of Human Resource Competence and Application of Regional Financial Accounting Systems on the Quality of Regional Financial Reports (Empirical Study on Fifty Cities District SKPD)
. Fadhilah, Meilani. 2013. Competence of Human Resources Financial Management and Internal Control of the Quality of Financial Statements. Indonesian Education University, Bandung.
. Ghozali, Imam. 2011. "Application of Multivariate Analysis with SPSS Program". Semarang: Diponegoro University Publishing Agency.
. Hayyuning, Tyas, Rosdiani. 2011. Effect of Internal Control Systems, Financial Report Audit, and Implementation of Good Corporate Governance on the Quality of Financial Statements. Essay. Syarif Hidayatullah University Jakarta.
. Havesi, G.Alan, 2005. Standards for Internal Control in New York State Government. www.osc.state.ny.us
. Hery. 2015. Analysis of Financial Statements. Issue 1. Yogyakarta: Center For Academic Publishing Services.
. Indonesian Accounting Association, 2009, Financial Accounting Standards, PSAK No.1: Presentation of Financial Statements.Jakarta: Salemba Empat.
. Manti Winda Rahayu. 2015. Effect of the Application of Accounting Information Systems on the Quality of Financial Statements. Accounting major. UPI.
. Indriasari, Desi Dan Herlambang. 2008. Influence of Capacity of Human Resources, Utilization of Information Technology and Internal Control System on Local Government Financial Reporting Information Value. SNA Journal. Palembang Sriwijaya State Polytechnic.
. Marshall B. Romney, Paul jhon Steinbart, 2004, Accounting Information System, Salemba Empat, Jakarta.
. Mardiasmo. 2004. Autonomy and Regional Financial Management. Yogyakarta: Andi
. Mulyadi. 2001. Accounting Systems. Jakarta. Salemba Empat.
. Nurul Yuniar Lediana. 2013. Effect of Effectiveness of Application of Information Technology on the Quality of Regional Government Finances. RAK Journal. FPEB Universitas Pendidikan Indonesia.
. Nuryanto, Muhamad, Dan Nunuy Nur Afiah. 2013. The Impact of Apparatus Competence, Information Technology Utilization and Internal Control on Financial Statement Quality (Study on Local Government of Jakarta Province-Indonesia. World Review Business Research Vol. 3 No.4 November 2013 Issue. Pp. 157- 171
. Ridwan. 2009. Effect of Financial Regional Management Information System (SIMDA) Application Application on Quality of Financial Statements of Indramayu District Government. Bandung. Faculty of Economics, University of Padjajaran. Essay.
. Silviana. 2014. Effect of Accounting Information System Implementation on the Quality of Local Government Financial Reports Survey on District Governments throughout West Java. Ess
Abstract: The aim of this quantitative research is to determine the effect of the application of accounting
information systems and employee competencies on the quality of financial statements. This
research was carried out in the district government office in all regions in Banten province by
taking a sample of 62 respondents who were all employees in the district government offices in
the Banten region. The data in this study were obtained from the results of filling out the
questionnaire. The data is then analyzed both descriptively and quantitatively. Descriptive
analysis was carried out by looking at the average values in each question while the quantitative
analysis was performed using multiple linear regression analysis techniques with the help of the
SPSS program. Based on the results of the research data analysis, the results obtained that the
variable implementation of accounting information systems and employee competencies partially
have a significant effect on the quality of financial statements. This shows that the better the
application of SIA, the better the quality of financial statements, the higher the competency of
employees, the higher the quality of financial statements, and vice versa. In addition to partially
influencing, the results of the analysis also show that the application of SIA and employee
competency together have a significant effect on the quality of the report, the amount of
contribution given by both of these variables to financial reporting quality is 50.6% .
The International Journal of Social Science and Economic Research Inviting Papers/Articles for Current Issue Volume 4 No. 11 November 2019.
Submit your Paper through Online Submission System. Authors also can Send Paper to email@example.com ....... Editor in Chief IJSSER